The Issue of Property on the Example of the Tax on Immovable

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26867184%3A_____%2F15%3AN0000003" target="_blank" >RIV/26867184:_____/15:N0000003 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The Issue of Property on the Example of the Tax on Immovable
Original language description
The generally accepted economic theory considers land, labour and capital the essential production factors. The first named factor - land - is de facto the only one which is determined from the view of its layout and cannot be extensively expanded. At the same time, land creates the basis for the income from land, or a building on it, and therefore the major part of the property tax base. Despite these facts, there are only few analytical-synthesis studies about its taxation (in comparison with the factor of labour and capital). The aim of this paper is to clarify some of the characteristics and peculiarities of property taxation on the example of the tax on immovable property mainly on the basis of descriptive methods and to concretize this issue by means of comparison and deduction in selected EU countries.
Czech name
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Czech description
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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
PROCEEDINGS OF THE 17TH INTERNATIONAL SCIENTIFIC CONFERENCE FINANCE AND RISK 2015
ISBN
978-80-225-4218-0
ISSN
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e-ISSN
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Number of pages
294
Pages from-to
1-9
Publisher name
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Place of publication
Bratislava
Event location
Bratislava
Event date
Nov 24, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000378450400001

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